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HANDBOOK OF INSTRUCTIONS 



FOR 



RECORDING DISBURSEMENTS 
FOR SCHOOL PURPOSES 



1916 

C. F. WILLIAMS & SON, INC. 

ALBANY, N. Y. 



HANDBOOK OF INSTRUCTIONS 

FOR 

RECORDING DISBURSEMENTS 
FOR SCHOOL PURPOSES 



IN ACCORDANCE WITH THE UNIFORM SYSTEM 

PRESCRIBED BY THE UNIVERSITY OF 

THE STATE OF NEW YORK 



COMPILED BY 

HIRAM C. CASE 
ti 
Chief, Statistics Division 

New York State Education Department 



Price, 50 cents 



1916 

C. F. WILLIAMS & SON, INC. 
^ ALBANY, N. Y. 



. i3&rf 






In presenting this book of instructions I wish to give due credit for 
valuable suggestions and criticisms to, — 

The committee of superintendents composed of superintendents 
Weet of Rochester, Burdge of Wells, Blair of Schenectady, Shear of 
Poughkeepsie and Engelhart of Dunkirk. 

To Dr. Geo. D. Strayer of Teachers College, Columbia University, 
and Mr. Ralph Bowman of the Rochester Bureau of Municipal Research. 

To Dr. P. P. Claxton, United States Commissioner of Education. 

To the committee appointed by the National Association of School 
Accounting Officers, consisting of August Hiller of Pittsburgh, Pa., L. C. 
Powers of Philadelphia, Pa., W. J. Flynn of Erie, Pa., and Hiram C. 
Case of Albany, N. Y. 

To William A. Averill, Inspector in Elementary Education and Wal- 
lace E. Bartholomew, Inspector of Commercial Schools, both of the 
New York State Education Department. 

HIRAM C. CASE 

Chief, Statistics Division 
New York State Education Department 






^•VO 



UNIFORM CLASSIFICATION OF SCHOOL 
EXPENDITURES 



The books to be kept in this system are a voucher register, a cash 
book and a ledger. The voucher register will contain a record of every 
bill to be paid and will show the ledger account to which it belongs. It 
will, therefore, serve as the controlling account for the ledger. 

The cash book will contain a record of all receipts and payments. The 
form of the cash book should be headed as follows; 



Dr. cash book 


Date 


From whom received 


Purpose 


Amount 























CASH BOOK Cr. 


Date 


To whom issued 


Check 
num- 
ber 


Amount 
paid 


Discount 


Deduct- 
ed for 
retire- 
ment 
fund 


Total 


Vouch- 
er 
num- 
ber 





























In the first money column, headed "Amount Paid," should be entered the 
actual cash payment. The column headed " Discount " is to be used in cases 
where firms give a discount for paying bills within a certain number of 
days. The actual amount paid plus the discount should equal the amount of 
the bill, which amount should be entered in the fourth money column headed 



" Total." The third monej^ column is headed " Deducted for Retire- 
ment Fund." When entering payments for teachers' salaries the actual amount 
paid should be entered in the column headed " Amount Paid," the 
amount to be deducted for the retirement fund in the column headed 
" Deducted for Retirement Fund " and the total of the two in the column 
headed " Total." If this work is correctly done, the difference between 
the receipts on the debit side of the cash book and the entries in the 
column headed " Amount Paid," on the credit side of the cash book, 
will always equal the cash balance on hand. In reporting expenditures, 
however, the amount entered in the column headed " Total " should 
always be reported. After making a report the cash book should be bal- 
anced with the total column by entering the total of the discount column 
and the column headed " Deducted for Retirement Fund "' on the receipt 
side of the cash book as receipts. 

The ledger will show the distribution of all expenditures. Ledger 
accounts will be kept with each of the following general classes into 
which expenditures have been divided, namely: GENERAL CONTROL 
(Regulative and Executive Service) ; INSTRUCTIONAL SERVICE (Super- 
vision and Teaching); OPERATION OF SCHOOL PLANT; MAIN- 
TENANCE OF PLANT (Upkeep); FIXED CHARGES; DEBT SER- 
VICE; CAPITAL OUTLAY (Acquisition and Construction); AUXILI- 
ARY AGENCIES AND SUNDRY ACTIVITIES. Separate ledger ac- 
counts should be kept with each activity to which these divisions apply. 
For example, under " Instructional Service," ledger accounts should be 
kept with: Elementary Instruction, Secondary Instruction, Vocational 
Instruction, Evening School Instruction, Open-Air School Instruction, 
Training School Instruction, Truant School Instruction, etc. So, under 
" Operation of School Plant " or " Maintenance of School Plant," ledger 
accounts may be kept with each school building. 

In the large cities which have office buildings separate and independent 
from any school building, a separate ledger account should be kept for the 
office building under the head of each " Maintenance of School Plant " and 
" Operation of School Plant," and the total of the entries made in these 
two ledger accounts will answer item six on the annual report. 

Cities which use special blanks for requisitions and orders will find it 
greatly to their advantage to provide, on these forms, spaces for indicating 
the location (office, department or building) and the function of each pay- 
ment. This will aid in distributing the expenditures on the voucher jacket 
when the invoices reach the clerk. 

The method of procedure in keeping these books should be as fol- 
lows: When a bill is received by the clerk it should be checked to verify 
its accuracy. It should then be attached to one of the voucher jackets. 
On the voucher jacket it will be noted that each separate subdivision 
under the several ledger accounts is numbered. The number before the 
hyphen relates to the ledger form, the number after the hyphen relates 
to the column on that form. If the bill contains items that properly 



come under different ledger accounts the items should be marked on 
the bill by placing before each the number showing the ledger form and 
the column in the ledger form to which it is to be posted. 

The aggregate of items bearing the same numbers should then be 
entered on the voucher jacket in its appropriate place. The sum of the 
totals of all the ledger accounts thus represented should equal the total 
of the bill. For example, on a bill there are three items that are classified 
as janitor's supplies. The number of janitor's supplies on the jacket is 4-5; 
the number 4-5 should, therefore, be placed before each of these items 
on the bill and the sum of the three items thus marked should be entered 
on the jacket after the line numbered 4-5. If there were also on this bill 
three items of materials to be used in repairing the building these would 
be numbered 5-2 and the sum o£ the three items thus numbered would 
be placed on the voucher jacket on the line marked 5-2. If the work is 
correctly done the total entries on the voucher jacket will equal the total 
of the bill. Next enter in the voucher register in the first money column 
the total of the bill and then in the subsequent columns the total shown 
on the voucher jacket under each ledger form. If several ledger ac- 
counts are to be kept with any one class of expenditures the sum as 
entered on the voucher jacket should again be subdivided to meet this 
classification, as, for example: Under "Instruction" the several sub- 
divisions should again be divided to conform to the number of ledger 
accounts kept under this head as, elementary instruction, secondary in- 
struction, vocational instruction, etc. 

A special blank form 10 is provided for distributing expenditures 
among several ledger accounts when separate ledger accounts are kept 
with different activities. When paid, entry should be made in the cash 
book as called for by the several headings. The items posted to each 
of the ledger accounts as they have been distributed on the voucher 
jacket and the voucher should be marked paid in the voucher register. 
The voucher should then be filed in its numerical order with paid bills. 

In cities where the original bill is required to be kept in the comp- 
troller's office, all bills should be rendered in duplicate, so that a copy 
may be filed in the superintendent's office also. 

The following form for reporting expenditures at the close of the school 
year 1916-17 has been definitely agreed upon by the United States Commis- 
sioner of Education at Washington, the Commissioner of Education for 
New York State, the committee appointed by the New York State Asso- 
ciation of School Superintendents to consider the question of uniform ac- 
counting, the committee appointed by the National Association of School 
Accounting Officers to investigate the matter and by the chairman of the 
National Education Association committee on standards and tests for measur- 
ing the efficiency of schools and school systems. Dr. P. P. Claxton, United 
States Commissioner of Education, said: "This form of report has been 
approved by the United States Commissioner of Education. The financial 
schedules of the United States Bureau of Education may be filled in either 
by copying these schedules directly or by making easy combinations as 



explained in the schedules of the United States Bureau of Education." The 
reports to both Washington and Albany will be exactly identical and in the 
following form : 



PAYMENTS 

EXPENSES (Cost of Conducting School System) 



EXPENSES OF GENERAi, CONTROL (Overhead 
Charges) 


LEDGER 
COLUMN 


TOTAL 


SALARIES 


OTHER 
OBJECTS 


Business Administration 


2-1 

2-2 2-3 
2-3 2-3 

a-2 2-3 
2-2 2-3 

Forms 3 & 4 

2-6 

2-7 2-8 
2-9 

2-10 2-1 I 
2-14 








2 Board of education and secretary's office 
(Code) 




3 Finance offices and accounts (Code).. . . . 

4 Offices in charge of buildings and supplies 

(Code) 








6 Operation and maintenance of office 




7 Other expenses of business control 

Educational Administration 

8 OflSce of Superintendent of Schools (Code) 

9 Enforcement of compulsory education, 

truancy laws and census enumeration . . 
10 Other expenses of educational control. . . 




Total expenses of general control. . 











EXPENSES OF INSTRUCTION 
DAY SCHOOLS 


LEDGER 
COLUMN 


TOTAL 


ELEMEN- 
TARY 


SECOND- 
ARY 


NORMAL 


VOCA- 
TIONAL 


SPECIAL 


Supervision 

II Salaries of supervisors of grades and sub- 
iects 


3-1 
3-2 
3-3 

3-4 

3-S 3-6 

3-8 

3-9 
3-10 
3-1 1 

3-14 3-12 






















14 Salaries of principals' clerks and office 
assistants 




IS Other expense."; of principals' office 

i6 Other expenses of supervision 




Teaching 

17 Salaries of teachers 




i8 Textbooks 




19 Other supplies used in instruction 








Total Expense of Instruction for Day 





















EXPENSES OF INSTRUCTION 
NIGHT SCHOOLS 


LEDGER 
COLUMN 


TOTAL 


ELEMEN- 
TARY 


SECOND- 
ARY 


NORMAL 


VOCA- 
TIONAL 


SPECIAL 


Supervision 

21 Salaries of supervisors of grades and sub- 


3-1 
3-3 
3-3 

^""^ 

3-5 3-6 

3-8 

3-9 
3-10 
3-1 1 
3-14 3-12 






















24 Salaries of principals' clerks and office 




25 Other expenses of principals' office 




Teaching 




28 Textbooks 




29 Other supplies used in instruction 








Total Expense of Instruction for Night 




















Total expenses of instruction 

















EXPENSES OF OPERATION OF SCHOOL PLANT 



LEDGER 
COLUMN 



OTHER 
OBJECTS 



31 Wages of janitors and other employees. 

32 Fuel 

33 Water 

34 Light and power 

35 Janitors' supplies 

36 Other expenses of operation of school 

plant (Code) 

Total expenses of operation of school 

PLANT 



4-1 
4-2 
4-3 

4-4 
4-5 

4-6 
4-11 



4-7 



expenses of MAINTENANCE OF SCHOOL PLANT 


LEDGER 
COLUMN 


total 


SALARIES 


OTHER 
OBJECTS 


37 Repair of buildings and upkeep of grounds 
(Code) 


5-1 5-2 

5-3 5-4 
5-5 5-6 

s-ii 








?8 Repair and replacement of equipment 
(Code) 




39 Other expenses of maintenance of school 








Total expense of maintenance of 















EXPENSES OF AUXILIARY AGENCIES AND 
SUNDRY ACTIVITIES 


LEDGER 
COLUMN 


TOTAL 


SALARIES 


OTHER 
OBJECTS 


40 Libraries (exclude books) (Code) 

41 Books (Code) 


9-1 9-3 
8-8 8-12 

9-2 

9-4 9-S 

9-6 9-7 

9-8 

9-9 

9-10 

9-11 

O-II 

9-12 

9-13 

3-14 9-14 

3-14 9-14 












43 Transportation of pupils (Code) 

44 Care of children in institutions 
















49 Other auxiliary agencies and sundry ac- 




50 Payments to private schools (Code) 

51 Payments to schools of other ci^■il divi- 

sions (tuition) 




Total expenditures for auxiliary 

AGENCIES 















EXPENSES OF FIXED CHARGES 



LEDGER 
COLUMN 



OTHER 
OBJECTS 



52 Pensions 

53 Rent 

54 Insurance 

55 Taxes 

56 Contributions and contingencies. . . 

Total expense of fixed charges, 
Total current expenses 



6-1 
6-2 
6-3 
6-4 
6-S 



I 



expenses of debt service 


ledger 
column 


TOTAL 


salaries 


OTHER 
OBJECTS 


57 Redempt'on of bonds 


7-1 
7-2 
7-3 
7-4 

7-S 
7-6 












59 Redemption of short term loans 




61 Payment of interest on short term loans . . 
6a Refunds (tax and tuition) (Code) 




Total expense of debt service 











EXPENDITTTRES IN CAPITAL OUTLAY (Acquisi- 
tion and Construction) 


ledger 
column 


total 


salaries 


other 
subjects 




8- 1 8-3 

h-2 

8-4 

8-S 8-6 
8-7 8-8 

S-9 8-10 
8-11 8-12 
















66 Equipment of new buildings and grounds 
(Code) 




67 Equipment of old building? and grounds 
exclusive of replacements (Code) 




Total expenditures ik capital outlay 










Balances at close of the year 

Total payments and balances 





Before giving detailed instruction as to the distribution of expenditures 
on the ledger forms, it would be well fully to understand some general 
principles. 

Throughout this entire scheme of expenditure distribution, payments are 
analyzed on the basis of four features: 

(i) the kind of work helped along by the payment. 

(2) the financial character of the payment as a fiscal transaction. 

(3) the object of the expenditure or the actual thing bought or service 

obtained. 

(4) the location benefited by the transaction to which the expenditure is 

chargeable. 

In accounting terminology these four elements of the complete record 
of any payment are: (i) function; (2) character; (3) object; and (4) 
location. This system is therefore said to be arranged on the fourfold 
basis of function, character, object and location. The function is indicated 
by the title of the forms nos. 2 to 9 inclusive ; the character is taken care of 
by the arrangement of the columns and box headings, and need not concern 
the bookkeeper; the object is shown by the columns invariably provided for 
"salaries" and "other objects" and by the code symbols; and finally, the 
location is recorded in the blank line provided at the top of each of the forms 
nos. 2 to 9 inclusive, which show the schools, buildings, departments, offices 
or playgrounds to which the items should be charged. All these terms are 
defined separately and in detail in the section devoted to definitions beginning 
on page 19. 

It might be helpful to note that the title of the first column on form no. 2 
reads simply " school elections," while the columns for the board of educa- 
tion provide separately for salaries and supplies. The reason for this is 
that in the course of the year the item of school elections will receive very 
few entries, the board of education will be charged with a large number of 
items and it is easier bookkeeping to keep salaries and other objects 
separate from the start by writing the amounts in two different columns. 
Now, at the end of the year, or at any time when a statement of expendi- 



8 



tures is desired by the school board or the superintendent, it might be 
necessary to know the total expense of all salaries or of all supplies or of all 
of any other object of expenditure. Thus far, on form no. 3, the bookkeeper 
has salaries and other objects separated in the one case of the school board 
and not separated in the other case of school elections. Naturally in order 
to get the amount for salaries, he must go over the list of items and pick 
out the entries for personal service. A glance at any of these nine forms 
will show that there are frequent columns headed " other expense of " 
instruction or administration or operation, etc. The entries in these columns 
in the course of the year may include salaries, supplies, services other than 
personal or other objects. Exactly the same thing applies to them as to 
column I on form 2. 

In order to make it easier to locate entries for salaries among those for 
other objects in column one, form two, it is suggested that a symbol be 
placed in the column immediately preceding the first money column headed 
" code " and for the sake of uniformity the capital letter A is suggested to 
denote salary items. 

Again column 11 on form 3 calls for "Other supplies used in instruc- 
tion." At the close of the. year it might happen that the total expense for 
kindergarten supplies would be wanted. This special item could only be 
separated by going over the entries in this column and picking out those for 
kindergarten purposes. This selection would be made easier if a symbol in 
the code column readily indicated the items desired. The same thing might 
apply to distinguish substitute teachers from regular teachers, both of whose 
salaries would be entered on column 9 of form 3. 

In each of columns 3, 4, 5 and 6 on form 5, entries are made both for 
repair and for replacement of equipment. Occasions might arise when it 
would be imperative to know how much was spent for replacing equipment 
and how much for repairing it. Here again appropriate symbols in the code 
column would greatly assist the bookkeeper in finding the figures wanted. 

Any symbol so used is known as a code which may consist of a letter, 
a number or any combination of letters and numbers as defined in the section 
giving the definition of code on page 20. 

For the sake of uniformity and to make it easier for the superintendents 
of neighboring cities to know that they are talking about the same thing 
when comparing items the following general code symbols are recommended : 

FOR SCHOOL BUILDINGS numbers are suggested when occasion arises 
for using a code. 
D Day schools N night schools 

V vocational or agricultural TC training class or school 

school 
When used, these letters should be written after the number of the school 
building. 

FOR INSTRUCTIONAL SERVICES. 

S supervision TC training class or school 

El elementary N night school 

Sec secondary V vocational or agricultural 

Kg kindergarten 



FOR THE OBJECTS OF EXPENDITURE. 

A personal service (salaries) C supplies and materials 
B services other than personal D equipment 
Rr repairs O capital outlay 

Rl replacements 

This entire matter of the use of a code is suggested merely for those 
offices in which these abbreviations will be a short cut in the bookkeeping 
procedure. All forms are provided in addition to the code column, with a 
wide column at the left, headed " to whom or for what " in which all neces- 
sary information about any payment may be written in full or in such 
abbreviated form as may be convenient. 

Two fundamental distinctions are emphasized in the definitions beginning 
on page 19, to which careful attention is called: 

(i) Supplies are distinguished from equipment. 

(2) Replacements are distinguished from capital acquisition. 

Both of these distinctions are fully explained in the directions for making 
entries in all columns as well as in the definitions. 

Beginning on page 23 will be found a list of articles used in school 
systems which should always be classified as supplies and beginning on 
page 25 will be found another list which should always be classified as 
equipment. Any equipment when originally purchased, that is if none like 
it has ever been owned by the school before, or if it is in addition to the 
quantity heretofore owned, should be entered under the head of capital 
outlay (O), but equipment bought to replace other equipment that has been 
worn out should be entered under maintenance, as a replacement (Rl). 

It should be distinctly understood that this handbook is not intended 
to describe a complete accounting system. The object of this plan is 
to get a uniform system of reporting payments for school purposes. 
Any city or school district may use both in its purchasing and account- 
ing procedure, many bookkeeping forms such as requisitions, orders, 
contracts, invoices, vouchers, voucher-checks, order registers, price lists, 
inventories, pay-rolls, appropriation-ledgers, fund accounting forms, gen- 
eral ledgers, cards, code tables for mechanical tabulation, etc., all of 
which lead up to the final distribution of payments — the subject alone 
of this pamphlet. In the future those wishing to maintain a complete 
and scientific accounting system should endeavor to have their budgets 
made to fit the forms of the accounts here presented when there will be 
no difficulty whatever in fitting these forms with any scientific account- 
ing system. 



DISTRIBUTION OF EXPENDITURE ITEMS 



In the numbers below, the figure before the hyphen indicates the number 
of the ledger form, the figure after the hyphen shows the column on that 
particular form in which the group of items should be entered. 

FORM 2 — GENERAL CONTROL — (REGULATIVE AND 
EXECUTIVE SERVICE) 

Business Administration 

2—1 School Elections or school meetings, pay of election officers, print- 
ing and posting notices, advertising, etc., car fare, printing of ballots 
and instructions, cartage, postage and messenger service and any other 
payments involved in the entire business of school elections. 

In this and in every other column where paj^ments for both salaries 
and other expenditures may be made, be sure to code every expenditure 
for salaries using the symbol " A " so that these salary payments (per- 
sonal service) may be readily separated from the other expenditures at 
the close of the year in making the annual report. 

2—2 Salaries of business administration including board of education, 
secretary's office, etc. 

In the larger cities having separate offices for " Finance accounts. 
Management of buildings and supplies, Secretary's office " the salaries 
of the several employees should be entered in this column and a code 
designation given to each so that the expenses of each department can 
be readily separated for the annual report. This applies also to column 
2-3 so that the other objects of expenditure for these departments can 
be readily separated for the annual report. All school departments are 
liable at times to have expenses for legal service; whenever this occurs 
these expenditures should be coded for the reason stated above. If the 
superintendent's clerk acts also as clerk of the board of education, divide 
the salary between columns 2-2 and 2-7 in proportion to the time devoted 
relatively to the board and to the superintendent's office. 

2—3 Supplies, stationery, check books, postage, account books, requisition 
and order blanks, teacher's contract blanks, etc. 

Exercise extreme care to distinguish between supplies and equipment. 
Read carefully the definitions of supplies on page 22 and equipment 
on page 21 and consult the list of articles to be considered as sup- 
plies beginning on page 25 and as equipment beginning on page 23. 
Any new equipment originally bought for these offices should be 
entered as capital outlay. (See definition on page 19.) Any new 
equipment bought to replace equipment worn out or broken should 
be entered under " Maintenance of school plant." 

a— 4 Blank Column. This column may be used for any further subdivision 
of expenses of business administration. 



For instance, a city having a separate department of finance and ac- 
counts or for managing buildings and supplies may enter the total ex- 
penses for these departments in columns four and five instead of entering 
them in column two and coding. 

2—5 The same applies as to column 2-4. 

2—6 Other expenses of business administration. 

(Exclusive of superintendent's office.) Traveling and hotel expenses 
of school board members ; telephone toll service ; telegram and messenger 
service for the board of education as distinct from the superintendent's 
office; advertising, printing annual report, bulletins, pamphlets, etc., copy- 
ing tax roll, periodicals for board. 

Educational Administration 

2—7 Salaries of superintendent and office assistants. Salaries of clerks 
and stenographers in the superintendent's office; payments to substitute 
teachers assisting superintendent in clerical capacity, but the pay of sub- 
stitute teachers for teaching should be entered in column 3-9. If any 
of these employees devote a determinable portion of their time to the 
board of education divide their salaries between this column and 2-2. 

2—8 Superintendent's office supplies. Stationery, postage, typewriter sup- 
plies, blank forms, record cards. 

2—9 Other expenses of superintendent's office (exclusive of board of 
education). Traveling and hotel expenses of superintendent and assist- 
ants ; telephone toll service, telegram and messenger service for super- 
intendent and assistants ; printing superintendent's pamphlets, bulletins, 
etc., periodicals for superintendent's office. 

2—10 Salaries of attendance officers, census enumerators, etc. 

2— II Other expenses incurred in the performance of enforcing the Com- 
pulsory Education Law or taking the school census. Attendance officers' 
report blanks, cards, post cards, notification blanks, car fare, census 
enumeration blanks and supplies. 

2—12 Reserved for further subdivision of expense of educational direction 
and control if desired. 

2—13 Reserved for further subdivision of expense of educational direction 
and control if desired. 

2—14 Other expense of educational control by the superintendent of 
schools as distinct from other expenses of business control by the board 
of education. 

2—15 Total expense of general control. 

FORM 3 — INSTRUCTIONAL SERVICE 

3—1 Supervisors' salaries. Where a supervisor gives a portion of his 
time to teaching, distribute the salary between 3-1 and 3-9 in propor- 
tion to the time devoted to supervision and teaching respectively. 

3—2 Other expenses of supervisors of grades and subjects. Traveling and 
other expenses allowed in attending conventions, institutes, etc., 
street car fares, report blanks, stationery used by supervisors. 

3—3 Principals' salaries. If principals teach, divide the salary between 
3-3 and 3-9 proportionately to the relative time devoted to supervision 
and teaching as above. 



3—4 Salary of principal's clerk. Supply teachers acting in that capacity 
in principal's office. If any of these persons teach, divide the salary 
as above betw^een 3-4 and 3-9. 

3—5 Principals' office supplies. Stationery, blank forms, report cards, 
class books, attendance registers, permanent record cards, etc. 

3—6 Other expenses of principals' office. Traveling and other expenses 
allowed in attending conventions, institutes, etc., car fare. 

3—7 Blank column reserved for further classification if desired. 

3—8 Other expense of supervision. Teachers' traveling and other ex- 
penses allowed in attending conventions, institutes, etc., cost of 
institute speakers, and other institute cost. Common sense must be 
used to decide just where supervision leaves off and teaching begins. 
In general this matter can be settled by answering the question, 
" Does the item paid for actually teach the children or does it make 
better teachers? " 

3—9 Teachers' salaries. Exclude proportionate part of salary for time 
spent as supervisor, principal, principal's clerk or superintendent's 
assistant. This includes teachers of all grades and subjects. 

3—10 Textbooks if furnished to pupils. If textbooks are furnished only 
to indigent pupils, charge in column 9-13. Include supplementary 
reading books. 

3— II Other supplies used in instruction. This includes paper, chalk, 
ink, pencils, other schoolroom supplies, laboratory supplies and 
materials, supplies used in teaching cooking, sewing, drawing, manual 
training, art, music, kindergarten and physical training, etc. It 
should be noted that a supply is something, the use of which involves 
its consumption, breakage or probable loss, while a piece of equip- 
ment is an article which is used year after year. Care should be 
taken to exclude from supplies used in instruction any article made 
of durable material which is supposed to last year after year with 
reasonable use. No permanent laboratory apparatus or equipment 
is to be included in this column. Supplies for recreation, athletics, 
school gardens, school lunches and all other auxiliary activities enter 
on form 9 and not in this column. 

3—12 Commencement exercises and exhibits. Expense of music, palms, 
printing programs, renting chairs, moving piano, etc., for commence- 
ment exercises or school entertainments. 

3—13 Blank, reserved for further subdivision of instructional service if 
desired. 

3—14 Other expenses of instruction. Apportionment or tuition paid to 
orphan asylum or other school districts on the basis of instruction; 
street car fare of teachers where allowed. 

3—15 Total expense of instructional service. 

FORM 4 — PROVISION AND CARE OF PROPERTY — OPERA- 
TION OF PLANT— (PROPRIETARY SERVICE) 

4—1 Wages of janitor and other employees. Janitors' salaries, pay of 
janitors' helpers, salary of switchboard operator, watchmen, engi- 
neers, matron. 



13 

4—2 Fuel. Coal and other fuel. 

4-3 Water. 

4—4 Light and power. Gas, electric current, etc. 

4—5 Janitor's supplies, brooms, mops, soap, dusters and other cleaning 
supplies which are consumed in using or are not expected to last 
from year to year. Electric bulbs and other lighting supplies, paper 
cups and toilet supplies. 

4—6 General care of grounds. Mowing lawns, cleaning walk, trimming 
shrubs, caring for flower beds, etc. 

4—7 Services other than personal. This includes such contractual service 
as cartage, hauling away ashes, and other transportation of things, 
storage and care of vehicles, telephone rental, telegrams for ordering 
supplies, disinfecting and laundry service, piano tuning. But cartage 
on supplies and materials bought for use of the schools or plant 
when being delivered should be added to the cost when determinable. 

4—8 Reserved for further subdivision if desired. 

4—9 Same as 4-8. 

4—10 Same as 4-8. 

4— II Other expense of operation. 

4—12 Total expense of operation of plant. 

FORM 5 — PROVISION AND CARE OF PROPERTY (PROPRIE- 
TARY SERVICE) MAINTENANCE OF PLANT — UPKEEP 

5—1 Upkeep of grounds (repairs). Regrading, resodding, restoration of 
lawns, repair of drains, walks, fences, driveways, and other non-struct- 
ural improvements, labor and materials used in restoring the grounds 
to their original condition. No improvement of the grounds in the 
nature of permanent additions (capital outlay) should be charged here. 

5—2 Repair of buildings. All building repair work, labor, materials and 
supplies used in repairs ; repainting, redecorating, but not painting, decor- 
ating, etc., when done for the first time in a new building, in which case 
the expenditure is capital outlay. Do not include building alterations 
other than repairs. 

5—3 All repair work, labor, materials and supplies used in repairing or 
replacing the heating, lighting, plumbing and electrical equipment. 

5—4 Purchase of any scientific apparatus to take the place of old apparatus- 
that is worn out or destroyed. When old apparatus is replaced with, 
apparatus which is an improvement on or more elaborate than that 
previously used the amount by which the cost of the new apparatus 
exceeds that of a replacement with the original sort shouldbe charged 
to capital outlay in columns 8-7 or 8-1 1, and only the amount covering 
the replacement of apparatus similar to that previously used should be 
charged here. In this column as a part of the cost of apparatus upkeep, 
should be added freight, expressage and messenger used in sending ap- 
paratus to the factory for repairs and the freight and express charges 
on new parts purchased for replacement. 

5-5 Repair and replacement of furniture includes all new pieces bought 
in order to restore the outfit to its original number, completeness or 



14 

usefulness. If 24 new desks are purchased, and if 15 of them are used 
to replace 15 old desks, these 15 should be charged here. If the remain- 
ing nine were bought to increase the total number of desk accommoda- 
tions, they should be charged to capital outlay, column 8-6 or 8-10. 
5—5 Repair and replacement of other equipment. Care should be taken 
to include here the replacement of many articles of equipment, usually 
charged to supplies, such as hammers, hatchets, axes, shovels, scoops, 
hand tools, flags, waste baskets, etc., when bought to take the place 
of ones lost or worn out. 

5-7 ) 

>■ Reserved for further anah' sis of upkeep if desired. 

5-9 1 

5-10 ' 

5— II Other expense of maintenance. Assessments for repairing sewers 
but not for new sewers. Care should be taken to enter on this form 
• S only payments which result in the repair, replacement and restoration 
of property which is supposed to last year after year. The bookkeeper 
is cautioned against any loose interpretation of the terms "maintenance" 
and " upkeep " which would result in bringing into this column any items 
of operating expense. 

5—12 Total expense of maintenance of plant. 



FORM 6 — FIXED CHARGES 

6—1 Pensions for teachers, janitors and other employees, payments to 
retirement funds, sick funds. 

6—2 Rent of temporary or emergency quarters, office room, store room, 
playgrounds, athletic fields for meets, rent of typewriters, adding ma- 
chines, tabulating machines. 

Code as operation of plant rent of schoolrooms. Code as business 
administration rent of offices, store rooms, typewriters, adding machines. 
Code as educational administration rent of athletic fields for meets. 

6—3 Insurance on buildings and equipment, boiler insurance, automobile 
insurance. Liability insurance. 

6—4 Taxes. 

■6-5 Contributions to charitable societies, to educational institutions, for 
celebrations, school exhibits and entertainments, membership of school 
department employees in associations. 

Contingencies, misappropriations, payments due to accident or neg- 
lect, payments resulting from theft, other unforseen expenditures not 
chargeable to other items. 

6—5 Toted fixed charges. 



FORM 7 — DEBT SERVICE 

7—1 Payment of bonds direct. 

7—2 Payments to sinking fund. 

7-3 Redemption of short term loans. 



15 

7—4 Interest on bonds. 

7-5 Interest on short term loans. 

7—6 Refunds. Return of taxes, tuition, etc., erroneously paid. 

7—7 Reserved for further analysis if desired. 

7—8 Total expense of debt service. 

FORM 8 — CAPITAL OUTLAY (ACQUISITION AND CON- 
STRUCTION) 

8—1 Land. New land. 

8—2 New buildings. The amount to be entered in this column should be 
limited to the cost of the structure itself exclusive of plumbing, wir- 
ing, heating and ventilating equipment, which should be charged 
separately in other columns on this form. 

8—3 Improvement of new grounds. Anything done to grounds in the 
way of a new feature, such as setting out trees, posts, flag poles, 
ornaments, walks, etc., when done for the first time. 

8—4 Alteration of old buildings (not repairs). Tearing out walls, enlarg- 
ing rooms, building of additions, putting in partitions, but no repair 
work. While an alteration may not enlarge or make a building more 
valuable, it does make it more useful for school purposes, and this 
change costs money, which is spent to ""complete" the part of the 
building altered, even years after the original date of building. 

New buildings and grounds only 

8-5 Heating, lighting, plumbing and electrical installation which is built 
into the structure as well as that which is removable or portable 
Electrical equipment does not include electric light bulbs, which are 
janitors' supplies. 

8—6 Furniture. Tables, chairs, desks, cupboards, filing cabinets, racks, 
stands, etc., but not typewriting machines, adding machines, electric 
fans and other mechanical contrivances which constitute office equip- 
ment rather than furniture. 

8—7 Instructional apparatus, physical, chemical, biological and other 
scientific laboratory and demonstration apparatus, including all fine 
and laboratory tools. The list of articles to be classed as supplies 
and equipment should be consulted in making entries in this column. 
Include apparatus for vocational, domestic science, manual training, 
measuring instruments such as scales, calipers; drawing instruments 
music, art and other special departmental instruction. Equipment 
of vocational shop with machinery, drawing boards, drawing instru- 
ments; the entire equipment of classrooms and demonstration rooms 
for teaching cooking, sewing, sanitation and household science. The 
furniture and furnishing of rooms which are fitted out to serve as 
model dining rooms, model bed rooms and model bath rooms should 
be charged here as educational equipment. It will be seen that 
columns 5, 6, 7 and 8 include everything put into a new building and 
everything used in it which is supposed to last from year to year. 
The only class of articles excluded is supplies which are actually con- 
sumed when used. 

8—8 Other equipment. Office equipment exclusive of furniture. Type- 



i6 

writers, adding machines, calculating machines, mimeographs and 
duplicating machines, pencil sharpeners and other mechanical contriv- 
ances and labor-saving devices, electrical fans, water coolers. Lawn 
mowers, step ladders, shovels and all janitors' tools which are ex- 
pected to last year after year. 
For old buildings and grounds only 

8—9 1 The items to be entered in these four columns are identical with 
8—10 those belonging in the preceding columns 8-5 to 8-8; the columns 
8—11 [ are simply repeated for old buildings and old grounds. Great care 
8—12 j should be taken to enter in these columns only expenditures for 
pieces of furniture and other equipment which add to the quantity 
of equipment previously possessed. Care should be taken to exclude 
all purchases of new articles which are bought to replace the loss of 
equipment previously owned. Such payments should be entered 
in columns 3, 4, S or 6, form 5. If a worn-out heating plant, a high 
school laboratory equipment or a set of office furniture in an 
old building is replaced by a new outfit costing appreciably more 
than the original equipment, a charge should be made to the repair 
and replacement of equipment in columns 5-3, 5-4 or 5-5, equal to 
what it would cost to replace the old equipment with new of the 
same kind as the old (not its present value) and the remainder of the 
payment should be entered as capital outlay in this column. 
8—13 Reserved for further analysis when desired. 
8-14 Other capital outlay. 
8—15 Total expenditure in capital outlay. 

FORM 9— AUXILIARY AGENCIES AND OTHER SUNDRY 

ACTIVITIES 
Libraries 

9—1 Salaries of librarians, assistants, clerks, stenographers and pages 
engaged exclusively in library work. If only a part of time is given to 
library divide salary and charge here such part as is given to this work. 

9—2 Books, repair and replacement, periodicals, pamphlets. This includes 
reference books, dictionaries, encyclopedias, etc. When purchased for the 
first time all library books should be coded as " capital outlay," permanent 
equipment, and entered in column 8 or 12 on form 8. Books purchased 
to replace other copies of these same books should be entered in this 
column, but should be coded as " replacements " or " upkeep." Payments 
for the rebinding and other repair of books should be entered here, but 
should be coded as " repairs " and kept distinct frorri replacements. Enter 
all postage, expressage, messenger service and other expenses of bring- 
ing the books into the librarv^ in this column as a part of the cost of the 
books. If the number of entries for new library books is so small that 
it would be troublesome rather than helpful to have a separate capital 
outlay form number 8 for this purpose, these entries may be made in this 
column carefully coded to distinguish them from replacements. 

9—3 Other expense. Tables, chairs, filing cabinets, desks and other furni- 
ture for the library — code either "capital outlay" or "upkeep," accord- 
ing to whether it is replacement or additional equipment. In either case, 



17 

freight, expressage and cartage incurred in bringing furniture into the 
librar}' when purchased, should be entered in this column as part of its 
cost. Transportation of librarian or library staff; transportation of any 
piece of library property at any time subsequent to original purchase; 
hotel expense of librarian and staff; storage and care of library delivery 
wagon; printing and advertising, repair of equipment and furniture, be- 
long in this category and should be coded as " services other than per- 
sonal." Stationery, index cards, call slips, record books, accession books, 
letter trays, gummed letters, paste, tape, charging cards, etc., belong here 
and should be coded as " supplies." If the number of entries for newly 
acquired furniture and other library equipment is such that it would be 
easier for the bookkeeper to write them on a separate capital outlay 
form, than to pick them out with the aid of the code at the close of the 
year, a separate form number 8 should be kept, using columns 6, 8, lo or 
12 for furniture and other equipment. 

Health service 

9—4 Medical inspection. Salaries, fees of medical inspectors, traveling 
expenses, medical supplies, blanks, office supplies, furniture and equip- 
ment, and any other expense that has directly to do with medical in- 
spection. 

9—5 Nurse service. Salary of school nurse, car fare, nurse supplies and 
any other expense that has directly to do with nurse service. 

9—6 Dental service. Salary or fee of dentist, office equipment and dental 
supplies and any other expense that has directly to do with dental 
service. 

9-7 Other expense of health service. Free treatment, operations, glasses, 
transportation and other relief work or treatment prescribed and carried 
out as the result of medical inspection and nurse examination. 

Other sundry activities 

9—8 Transportation of pupils. Car fare, payment of contracts for trans- 
portation or any other expense directly relating to the transportation of 
pupils. 

9—9 Maintaining of children in institutions exclusive of instruction. All 
payments for the subsistence and care of children in asylums and 
other institutions exclusive of the cost of instruction, which should be 
charged to " other expense of instruction " column 14 form 3, and coded 
to show that the charge should be made to the institution as being located 
outside of the local public school system. 

9—10 Provision of lunches. Wages, supplies, materials, equipment and 
other objects of expense for the work of providing school luncheons. 

9— II Community lectures and social centers. Salaries, fees, transporta- 
tion, equipment, rent of hall, printing of programs, furnishing music, 
palms and decorations, janitor service and all other payments incurred 
in maintaining community lectures and social centers. 

9—12 Recreation. Salaries and wages of directors, supervisors, teachers 
and attendants having to do with plaj^grounds and recreation centers, 
school athletics, track and field meets, contests, field days,, matched games 
and all other exercises of a recreative nature not included as a part of 



i8 



the regular curriculum. Although included in a single column on these 
forms payments for recreation include a wide range of expenditures 
as this term here embraces all athletic and recreational activities not 
classed as instruction in physical training. Payments for physical train- 
ing should be entered upon form 3 as for any other kind of teaching. 
Gymnasium apparatus, dumb bells, wands, indian clubs and other equip- 
ment used by classes in physical training should be entered on the capi- 
tal outlay form 8 as instructional apparatus in columns 7 or 11. 
Payments for grand stands, platforms, track fences, posts, hurdles, foot 
ball goal posts, base ball plates, athletic uniforms, etc., used by teams 
and not by classes under instruction should be entered in this column 
and coded as capital outlay or maintenance. 
g— 13 Other expense of sundry activities. 

g— 14 Payments to private schools and schools of other civil divisions for 
the subsistence, support and care of pupils but not payments for tuition 
or instruction which should be entered under " other expense of instruc- 
tion " in column 14 on form 3 educational service. Care should be taken 
to distinguish payments to public and private institutions in column 9 
from payments to schools in column 14. 
g— 15 Total expense of auxiliary agencies and sundry activities. 

It will be observed that in a number of instances all of the expenses for 
a single function such as lectures, social centers, recreation, lunch provision, 
etc., are to be placed in one column. In such cases it is desirable to carefully 
mark the object of each expenditure as to whether it is for salaries, equipment, 
supplies, replacement or what not. This can be done by using a symbol or 
abbreviation for each object of expenditure and by entering this symbol or 
abbreviation in the column at the left of the ledger page headed " Code." 
To illustrate, on form 9, column 3, enter all of the expenses connected with 
the library other than salaries and expenditures for books, periodicals, etc. 
These expenditures may be for a great variety of purposes. Some additional 
furniture may be wanted for the library. This would be a capital outlay. 
The abbreviation O. may be understood to mean capital outlay and this abbre- 
viation may be placed in the code column on a line with the expenditure 
for the new desk. That will indicate that this particular item of expense 
was a capital outlay. A new chair may be needed to replace one that has 
been broken or worn out. This would be a replacement and would be charged 
to maintenance. The abbreviation Rl may be used to indicate that this expen- 
diture was for maintenance of the library and may be placed in the code col- 
umn on the line with expenditure. It will then be easy if it is desired to 
analyze the library expenditures as capital outlay, maintenance, etc. 

If superintendents prefer they may write in full the purpose, character or 
object of any payment in the wide column at the left of each sheet instead 
of using the code column. 



DEFINITIONS OF ACCOUNTING TERMS 

Compiled by William A, Averill 
(Inspector in Elemetitary Education, New York State Department of FAucation) 

Acquisition. The act of becoming possessed of any piece of physical 
property, large or small, from a meterstick to a high school building; 
usually called capital acquisition. 

Administration. The name given to one of the six so-called character groups 
of expenditures, referring to payments made for control, manage- 
ment, regulation, and executive work as distinct from payments for 
the actual performance of the work thus regulated. The board of 
education administers the entire system ; the superintendent administers 
his control of the schools; the teacher, on he other hand, operates the 
function of teaching; the janitor operates the function of caring for 
and running the school plant; the truant officer operates the enforce- 
ment of the compulsory attendance law. 

Alteration of buildings. This term, form 8, column 4, means the 
work of tearing down walls, putting in windows, partitions, walling 
up windows or doors, or additions to buildings, all of which makes 
the building more convenient for a desired purpose. All repair and 
restoration work should be carefully excluded from this item. 

Analysis. The rewriting of the elements which go to make up the 
total of a payment, thereby separating the total into its component 
parts according to any desired segregation. 

Auxiliary agencies. All work carried on by the school system or under 
the auspices of the board of education other than regular instruction, 
and the regulative and proprietary service incident to such instruc- 
tional service. This includes: 

Library service; 

Health service: medical inspection; nurse service; dental service; 
treatment; 

Transportation of pupils; 

Provision of school luncheons; 

Community lectures and social centers; 

Recreation: playgrounds, athletic games, meets, contests; recre- 
ation center work; 

Provision of free textbooks to indigent pupils, in cities which do 
not furnish books to all pupils. This item is chargeable to 
the charitable activity rather than to the cost of instruction. 

Capital outlay. The payment of money for anything which results in 
an increase in the total amount of property possessed by the school 
system, whether that increase is large as in the case of a new high 
school building, or small as in buying a new typewriter for the 
superintendent's office. 

Capital outlay includes a great variety of payments, the only 
T:haracteristic required being that the payment must result in an 
increase in the amount of property. Note that only expenditures for 
additional property is capital outlay. All other purchases are for repair- 
ing or replacing pieces of property already possessed or for supplies. 
In the one case the charge should be made to upkeep and in the other 
to operation. 

19 



Capital outlay may include, therefore, payments for: 

I — personal service, architects, contractors, etc. 1 

2 — transportation; '' 

3 — the subsistence and support of persons engaged on any 

errand relating to the actual building of structures or 
purchase of equipment; 

4 — telegrams, telephone, messenger and other communica- 

tion service in connection with building operations; 

5 — advertising for bids, printing of contracts; 

6 — materials and supplies used in building; 

7 — equipment, furniture furnishings, apparatus, tools, etc. 

Character. One of the three bases of expenditure analysis, the three 
being (i) function, (2) character and (3) object. Every payment 
made belongs in one of six possible groups of payments according 
to the financial character of the transaction. These six character 
groups are: 

I — Administration. 
2 — Operation. 

3 — Upkeep. (Maintenance.) 

4 — Fixed Charges. 

5 — Contingencies. 

6 — Capital Outlay. 

It should be ncrted that the character of a payment merely indi- 
cates the nature of the financial transaction with reference to the 
fiscal procedure involved. The character does not show the kind of 
work accomplished or furthered by the payment nor the thing bought 
for the money, i. e., the services of persons, communications, trans- 
portation, supplies, equipment or what not. The character shows 
whether the money spent was for administrative purposes, for opera- 
tive purposes, for upkeep, whether it was a fixed charge, a contin- 
gency or capital outlay. The six groups of payments are defined 
separately in alphabetical order. 

Code. A symbol, or an abbreviation used to tell something about a 
. payment which is not shown by the title of the sheet, or the heading 
of the column in which the payment is entered. For example, col- 
umn 8-5 contains all expenditures for heating, lighting, plumbing and 
electrical equipment of new buildings. If it is desired to analyze 
these expenditures so as to show how much was spent for each kind 
of equipment for which no special column has been provided, a 
code or symbol may be used to indicate each sort as Lt for lighting, 
Ht for heating, PI for plumbing and El for electrical. These symbols 
would then be entered in the " code " column on the same line with 
the expenditure to indicate what it was for. If this were done for 
all expenditures entered in this column they could at any time be 
analyzed so as to show just what has been spent for each separate 
object. 

Contingencies are unforeseen expenditures and constitute one of the 

characters of payments. When the expense is occasioned by mistakes, 

accidents, neglect, theft or other emergency not provided in the usual 
course of events, it is characterized as contingent. 

Contributions include payments to charitable institutions, payments for 
celebrations, exhibits and entertainments, and membership fees for 
employees and officers in societies and associations. 

Debt service. Interest on bonds and short term loans and the redemp- 
tion and repayment of the principal of bonds and short term loans. 



Equipment. Any physical object exclusive of structures supposed to last 
year after year with reasonable use. 

All furniture, apparatus, tools, appliances, machines, lighting and 
plumbing fixtures or any other article of durable material which is 
expected to last year after year when used reasonably. Equipment 
differs from supplies in that the latter are used up or consumed in 
their use, while the former is supposed to be used year after year. 

Fixed charges. A subdivision of proprietary service, including rents, 
insurance, taxes, pensions, contributions, contingencies. Pensions 
and contributions are included under fixed charges because payments 
of this sort are recurrently consuming a portion of school funds and 
this available money is here regarded as so much property. A second 
reason is that all other fixed charges have to do principally if not 
exclusively with property. 

Function. This term means some kind of work performed and is the 
basis of modern municipal departmental accounting. Every city 
department exists for the purpose of performing some particular 
service for the community. This service is the department's func- 
tion. The function of a fire department is the protection of life 
and property; the function of a school department is the education 
of the city's children. For purposes of accounting every department 
performs three main functions, i, the control of the department; 
2, the provision of a place to work and things to work with; 3, the 
actual performance of the particular work of the department. A 
school system has, therefore, the following functions: 

1 Regulative and executive service, which is the work of the 

board of education, the superintendent of schools and other 
officers of general control. 

2 Proprietary service or the provision, care and disposal of 

property, including the the janitor's operation of the plant 
and the work of up-keep performed by the repair men. 

3 Instructional service, consisting of the actual teaching and its 

supervision. 
Many cities are adding the fourth function of social service, 
which has already been defined as an auxiliary agency. 

Furniture consists of desks, chairs, tables, filing cabinets, cases of drawers, 
book shelves and book cases, cupboards and other containers not 
built into the building. It is immaterial whether^ furniture^ is of 
wood or steel. In general, furniture is that on which work is per- 
formed or the container in which the apparatus, equipment or sup- 
plies is kept or stored as in contrast to other equipment with which 
the work is actually performed, as typewriters, adding machines, 
scientific apparatus, tools, etc. 

Maintenance. A synonym for upkeep, which denotes the character of 
payments made in performing the proprietary service of caring for 
property; see Upkeep. 

Object. One of the three bases on which the analysis of payments is 
made, function, character and object. The object of a payment 
shows the actual thing bought or obtained. There are several groups 
of objects: personal service; services other than personal; materials 
and supplies; equipment; land, structures and non-structural improve- 
ments; rights, obligations and payment of debt; rents, privileges, 
interest, taxes, insurance and depreciation; pensions; contributions; 
losses and contingencies. These objects are defined separately in 
this list. 

Operation. Operation is one of the six characters of payments. Opera- 
tion denotes that the money was spent in the daily performance of 



teaching or in the running of the physical plant. The teacher is 
said to operate the sub-function of teaching, performing an instruc- 
tional service. The janitor operates the function of care of property, 
performing a proprietary service. The notion of operation excludes 
administration, upkeep and capital outlay. 

Operation of school plant. Payments relating to the daily running of 
the physical plant, including buildings, grounds and equipment. The 
operation of the plant includes cleaning, disinfecting, heating and all 
vi^ork which is repeated each day, week, month or season except re- 
pairing. Here belongs the work of taking down, moving and setting 
up of desks, playground apparatus, gjminasium apparatus when such 
moving is a regular part of the year's work, but not original installa- 
tion. It includes the mowing of grass, shoveling snow, hauling away 
ashes, etc. The rental of telephones is an expense of this daily 
running of the plant as is also the salary of the switchboard operator. 
Operation should never include up-keep or capital outlay. 

Outlay. See capital outlay. 

Personal services. Salaries, wages, fees and other compensation to 
persons usually on regular pay roll. This category also includes 
special awards and bonuses. 

Proprietary services. The provision, care and disposal of property. 
Payments for proprietary services include capital outlay, operation, 
maintenance and fixed charges as already defined. 

Refunds are obligations on part of the board of education by reason of 
which payments must be made such as refunds of tuition and taxes 
erroneously paid, deposits to cover breakage, etc. Refunds belong to 
a group of expenditure objects known as " rights, obligations and 
payment of debt." 

Regulative and executive services. Regulative service is the work of 
the board of education in determining upon policies, rules and 
procedure; executive service is the work of the superintendent as 
chief officer of the board of education carrying out the regulations 
of the board. 

Services other than personal. Transportation of persons, transportation 
of things, subsistence and support of persons, subsistence and care 
of animals and storage and care of vehicles, communication service, 
telephone, telegraph, postage, messengers, etc., printing, binding and 
advertising, furnishing of heat, light and power, repairs to equipment 
and structures, special and miscellaneous services. 

Supervision. One of the two subfunctions of instructional service. 
Payments for supervision include all which are incurred in the work 
of maintaining and improving the efficiency of teachers and their 
teaching. 

Supplies. Any material or article the use of which results in the physical 
consumption of the thing used. This excludes the notion of the 
continued use, for year after year, of the same article or piece of 
property as is the case with tools, machines, furniture and apparatus, 
which are equipment. The use of paper, nails, paint, ink, chalk, coal, 
oil, sweeping mixture, etc.. actually destroys the substances or uses 
them up; hence they are classified as supplies. 

Tuition. The cost of services for instruction, usually paid to an institu- 
tion or a school in another district. Tuition never includes the care 
or subsistence of persons, as this has nothing to do with teaching 
or its cost. 

Upkeep. One of the six characters of payments. Upkeep characterizes 
all payments made in the restoration of any piece of property to its 
original condition of newness, completeness or efficiency. It is 
synonymous with maintenance and repair work. The notion of 
upkeep excludes operation and capital outlay. 



LIST OF ARTICLES TO BE CONSIDERED AS EQUIPMENT 

The following list of articles has been definitely agreed upon as constitut- 
ing, for accounting purposes, the equipment of the school system in distinc- 
tion from the supplies used in the system, which are found in the list follow- 
ing that of equipment. It is recognized by the committees and consultants 
who prepared this classification, that numerous items in this list of equipment 
are customarily charged as supplies by many bookkeepers; also that there 
are many articles which are on the border line between supplies and equip- 
ment, with ample ground for dispute as to the exact category in which they 
belong. All bookkeepers and clerks using this entire scheme of expenditure 
distribution, are, for this very reason urged to adhere strictly to the lists 
here published in determining whether a given item is a supply or a piece 
of equipment. The value of the final figures resulting from the totals of the 
nine analysis forms prescribed depends in no small measure on the care 
with which these directions are observed. 



adding machine 

addressing ma- 
chine 

adjustable handle 
with tools 

anvil 

ash can 

atlas 

auger 

auger bit 

automobile 

automobile horn 

awls 

awning 

axe 

balances 

ballot box 

band saw 

banner 

barometer 

bathroom fixings 

battery 

bed 

bed cover 

bed spread 

bed springs 

bed tick 

bedding 

bell 

bellows 

bench 

bicycle 

billiard table 

billing machine 

binder 



binding equipment 

binoculars 

bit, horse 

bit, tool 

bit brace 

blackboard 

blackboard c o m - 
passes 

blankets, animal 

blankets, bed cover 

block cutters 

blotter holder 

boiler 

books 

book cases 

book racks 

book supports 

bottle, syphon 

bottle, vacuum 

bowls 

bread board 

bric-a-brac 

bridle 

brief case 

broiler 

bucket 

buggy 

bus 

busts (art) 

cabinets 

calculating equip- 
ment 

calendar stand 

call bell 

calipers 



camera 
can opener 
candelabrum 
card holders 
carpet 

card pockets 
card racks 
carpenter's gauge 
carpenter's horse 
carpenter's square 
carpenter's work 

bench 
carpet beater 
carpet stretcher 
carpet sweeper 
carts 

carving knives 
cash box 
chafing dish 
chairs 
chair pad 
chart 

check protector 
chisel 
chopper 
clocks 

circuit breaker 
clamps 
clay working 

equipment 
cleaver 
cloth working 

equipment 
clothes basket 
clothes horse 



clothes wringer 

coal hods 

coal screen 

coal scuttle 

coal shovel 

coffee grinder 

coffee pot 

colander 

collapsible table 

cooking equipment 

cooking stove 

cord holder 

corkscrew 

cover for type- 
writer 

couch 

crockery 

cups 

curtains, stage 

curtains, window 

dating machine 

desks 

desk basket 

desk lamp 

dictionary 

dishes 

door opener 

door screen 

document case 

drafting instru- 
ments 

drafting machine 

drawing boards 

drawing compasses 

drawing pens 



23 



24 



drills 

dry measures 

dumb bells 

duplicator 

electric fan 

encyclopedia 

fastening machine 

field glasses 

filing cabinets 

filing cases 

fire alarm system 

fire axe 

fire grate 

fiie hook 

fire hose 

fire extinguisher 

fire shovel 

fireless cooker 

flag 

flag pole 

flag rope 

flatiron 

fluroscope 

foot rest 

force pump 

forceps 

forks 

funnel 

furniture 

form (for dress- 
making) 

furnace 

garbage cans 

garden equipment 

gas light fixtures 

glasses 

globes 

gongs 

graduated glass 
cylinder 

grass shears 

gymnasium equip- 
ment 

hack saw frame 

handles 

hand bag 

handy truck 

harness 

heating equipment 

hectograph 

hammer 

hatchet 

hinges 

hitching post 

hitching strap 

hoe 



horse 

horse blanket 

horse collar 

horse clippers 

hose 

hour glass 

hydrants 

hydrometer 

hygrometer 

i^j box 

ice chisel 

ice chopper 

ice pick 

ice tongs 

Indian clubs 

ink vents 

ironing board 

iron bucket 

iron wedge 

interest table 

jack plane cutters 

kettles 

keys 

kindergarten 
equipment 

kitchen utensils 

knives 

ladder 

lantern, janitor's 

lantern, stereopti- 
con 

lantern slides 

laundry equipment 

lawn mower 

lawn roller 

lawn sprinkler 

leather brief case 

leather portfolio 

lens 

letter opener 

letter press 

letter scales 

level 

lighting equipment 

locks 

machines 

magazine cover 

mail box 

mail chute 

mallet 

maps 

mats, gymnasium 

mattress 

measures 

mechanical draw- 
ing instruments 



megaphone 

meter stick 

microscope 

mimeograph 

models (art and 
shop) 

mop stick 

mouse trap 

musical instru- 
ments 

nail box 

negative rack, pho- 
tographic 

negative tank 

numbering m a - 
chines 

pails 

palettes 

pans 

paper cutter 

paper cutter board 

pastry cutter 

pencil sharpener 

planes 

plane cutters 

photographs 

pliers 

playground equip- 
ment 

picture frame 

pitch fork 

pointers 

printing frame 
(photographic) 

punches 

rakes 

reel for hose 

refrigerators 

register, cash 

relief map 

reins 

repair jacks 

retort, laboratory 

rubbish cans 

rulers (accurate) 

satchel 

saw 

saw frame 

scales 

scoop shovel 

scrapers 

scissors 

screw drivers 

scoops 

sectional book case 

serving tray 

sewing machine 



shovels 

sign 

slide ruler 

spades 

spading forks 

spatula 

spindle file 

sphere (model) 

spoons 

spring balance 

sprinkling cans 

squares 

steel measuring 

tape 
step ladder 
stereopticon 
stoves 
strainers 
stylus 
tables 

tabulating machine 
tape measure 
thermometer 
trays 
triangles 
toilet fixtures 
tools 
tumblers 
type holders 
typewriters 
towel rack 
umbrella stand 
urn, flower 
vase 

vacuum cleaner 
vehicle 

ventilating fan 
ventilator 
vise 

volt meter 
wagon 
wands 
wash basin 
wash board 
wash boiler 
wash bowl 
wash tub 
waste baskets 
water meter 
water cooler 
weaving equipment 
window frame 
wrenches 
writing plate 
yard stick 



LIST OF ARTICLES TO BE CONSIDERED AS SUPPLIES" 



acids 

adding machine 

paper 
adding machine 

ribbon 
adhesive cloth 
adhesive tape 
alcohol 
apron 
art glass 
backing for neo- 

style 
badges 
bag, burlap 
bag, paper 
baking powder 
barrel 
baseball 
beaverboard 
benzine 
bill heads 
binding cord 
blackboard chalk 
blackboard cloth 
blanks 
blotters 

blue print paper 
bolt 

book plates 
brackets 
bristolboard 
broom 
brushes 
buffs 

bulbs, electric 
bunting 
butter 
button hook 
calender pad 
calico 
candle 
cards 
cardboard 
casks 
casters 



casting pattern 

catalogue slips 

chalk crayon 

charcoal 

cheese cloth 

check books 

chemicals 

chloride of lime 

chocolate 

city guide 

city directory 

clips 

cloth 

clothes brush 

clothes line 

cleaning com- 
pound 

conduit 

cooking salt 

cord 

crank, bell 

cups 

dry cells 

dfygoods 

dyes 

elastic 

emery cloth 

envelopes 

eraser 

fasteners, paper 

fasteners, metal 

files 

filler 

first-aid supplies 

flower pots 

flowers 

folders 

fountain pen ink 

frosted window 
glass 

fruit 

fuel 

gas mantle 

gasoline 

glassware 



glue 

guide cards 

gummed figures 

gymnasium sup- 
plies 

hair brush 

hair comb 

handles 

hanger 

hook, clothes 

hook, coat 

hooks and eyes 

horse brush 

incandescent elec- 
tric lamp 

ink 

ink eradicator 

ink powder 

ink well 

invoice book 

jap-a-lac 

kerosene 

kindergarten sup- 
plies 

labels 

lead 

leather 

letter heads 

lumber 

manilla rope 

matches 

meats 

medicine 

mounts 

mucilage 

muslin 

nails 

needles 

note books 

oil 

pads 

paint 

pamphlets 

paper 



paper towels 
paste 

pasteboard box 
pencils 
pen holders 
pens 

pen-points 
periodicals 
pins 

plane caps 
plugs 

printed notices 
push buttons 
push pins 
rasps 

ribbon for office- 
machines 
rope 

rubber bands 
rubber stamp 
rubber keys 
salt shaker 
sanitary towels 
saw blades 
screw eyes 
screw hooks 
sheet music 
springs 
silk 

sponges 
stamps 
staples 
stationery 
stencil 
tags 
thimble 

tin drinking cups- 
toilet paper 
tracing cloth 
varnish 
wax 
wire 

writing fluid 
yarn 



25 



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